RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of December 1, 2025 No. 696

About certification, confirmation of qualification, business (professional) reputation in the sphere of auditor activities

Based on paragraphs of the fourth and sixth Item 3 of article 5 of the Law of the Republic of Belarus of July 12, 2013 "About auditor activities" the Council of Ministers of the Republic of Belarus DECIDES: No. 56-Z

1. Approve:

The regulations on procedure for carrying out certification on the right of receipt of the competence certificate of the auditor (are applied);

The regulations on procedure for confirmation of qualification by auditors (are applied);

The regulations on business (professional) reputation (are applied).

2. Determine that in 2025 documents for confirmation of qualification according to Item 2 of the Regulations on procedure for the confirmation of qualification by auditors approved by this resolution are represented by auditors to the Ministry of Finance till December 30 inclusive.

3. Bring in the resolution of Council of Ministers of the Republic of Belarus of December 28, 2019 No. 936 "About questions of purchases of goods (works, services), certifications and confirmations of qualification of auditors" the following changes:

in the name of the word "goods (works, services), certifications and confirmations of qualification of auditors" shall be replaced with words "auditor services";

"the paragraph of the fourth Item 3 of Article 5," to exclude from word preamble;

to exclude from part three of subitem 1.6 of Item 1 of the word "according to the legislation";

to exclude subitem 2.2 of Item 2.

4. Declare invalid the resolution of Council of Ministers of the Republic of Belarus of December 18, 2013 No. 1098 "About procedure for carrying out certification".

5. This resolution becomes effective after its official publication.

Approved by the Resolution of Council of Ministers of the Republic of Belarus of December 1, 2025 No. 696

Regulations on procedure for carrying out certification on the right of receipt of the competence certificate of the auditor

1. This Provision determines procedure for carrying out certification of the physical persons applying for the right of receipt of the competence certificate of the auditor (further – applicants).

2. Certification on the right of receipt of the competence certificate of the auditor (further – certification) is carried out in the form of qualification examinations.

3. For passing of certification by applicants the following documents are represented to the Ministry of Finance in the procedure established by this Provision:

the petition for carrying out certification for form according to appendix;

identity document;

education document;

the certificate on recognition of the education document issued in foreign state, and establishment of its equivalence (compliance) to the education document of the Republic of Belarus – for the applicants who got the corresponding education abroad;

the service record, other document confirming availability of length of service;

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